Incidencia de la cultura tributaria en la recaudación del impuesto predial en la Municipalidad Provincial de Ucayali - Contamana, 2021

• Autor: Gratelly García, Sol Anggi
• Formato: tesis de grado
• Fecha de Publicación: 2022
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/9289
• Enlace del recurso: https://hdl.handle.net/20.500.12737/9289
• Nivel de acceso: acceso abierto
• Materia: Tributación; Impuesto a la propiedad; Municipalidad; https://purl.org/pe-repo/ocde/ford#5.06.02

The thesis presented aimed to determine the incidence of tax culture in the collection of property tax in the Provincial Municipality of Ucayali Contamana, 2021, was inclined to a study of applied type, correlational level and non-experimental design, including as study population 371 taxpayers, the survey was used as a technique and as an instrument the questionnaire. After analyzing the results, it was determined that the tax culture is rated as average (28%), since sometimes it has knowledge about taxes to fulfill its obligations; likewise, it has sometimes been motivated to comply with the payment of taxes, in addition, that the government sometimes informs the destination that is given to the collection of taxes; on the other hand, the collection of property tax the highest percentage was 36% where it is evident that it has achieved a remarkable compliance by taxpayers. To conclude, the incidence of tax culture in the collection of property tax in the Provincial Municipality of Ucayali Contamana is significant, with a correlation coefficient of 0.807 and a significance of 0.000.